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Cash Dividend Payment Amount and Rates
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Dividend Dates
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(1) The date that the dividend will be paid and the share will start trading without dividend right (proposed).
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(2) The date that the dividend will be paid and the share will start trading without dividend right (finalized).
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(3) Date of entry to the accounts of the shareholders whose shares are traded on the stock exchange.
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(4) Date of determination of the right holders of the type of shares traded on the stock exchange.
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Cash Dividend Payment Time Interval
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Amount and Rate of Cash Dividend Stock Dividend Payment
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Additional Explanations
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The Board of Directors, in compliance with the Turkish Commercial Code ("TCC"), Capital Markets Legislation, regulations of the Capital Markets Board ("CMB"), Corporate Tax, Income Tax, and other relevant legal provisions, as well as the provisions of our company's Articles of Association and the Company's Dividend Distribution Policy, alongside the CMB's decision published on March 7, 2024, under announcement 2024/14 and decision number 14/382, proposed the following resolutions regarding the financial period from January 1, 2024, to December 31, 2024:
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Based on the Consolidated Financial Statements prepared in accordance with the "Principles on Financial Reporting in Capital Markets" under CMB's II-14.1 and the Accounting and Auditing Standards Authority ("KGK") published Turkish Accounting Standards ("TAS") and Turkish Financial Reporting Standards ("TFRS"), and pursuant to Article 9(b) of Decree-Law No. 660, adapted by KGK's decision on July 4, 2024, and publicly announced TFRS Taxonomy 2024, the presentation bases determined by CMB's relevant decisions were considered. After accounting for "Deferred Tax Expense" and "Period Tax Expense," a "Net Period Profit" of 834,410,071 Turkish Liras was realized; from this amount, "Statutory Legal Reserve" of 20,124,817.28 Turkish Liras calculated according to TCC Article 519(1) and donations made in the year 2024 amounting to 19,698,495 Turkish Liras were deducted, resulting in a "Net Distributable Period Profit" of 833,983,748.72 Turkish Liras.
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According to the tax legislation-compliant financial statements, after the inflation adjustment of the balance sheet dated December 31, 2024, the "Prior Year Profits/(Losses)" account, which included the current year's profit of 402,496,345.67 Turkish Liras, reflected a negative balance of 2,495,886,015.47 Turkish Liras, offset by an equivalent amount in the "Inflation Adjustment Differences" related to Equity Accounts. Accordingly, a net period profit of 402,496,345.67 Turkish Liras was recorded.
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According to the Legal Accounting Records maintained as per the Uniform Chart of Accounts ("General Communiqué on Accounting System Application") published by the Ministry of Finance of the Republic of Turkey for the financial period from January 1, 2024, to December 31, 2024, after deducting the "Period Tax Expense," a "Net Period Profit" of 402,496,345.67 Turkish Liras was achieved. After allocating the "Statutory Legal Reserve" of 20,124,817.28 Turkish Liras as required by TCC Article 519(1), a "Net Distributable Period Profit" of 382,371,528.39 Turkish Liras was established.
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The Legal Accounting Records for the 2024 financial period were used as the basis for the profit distribution:
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From the "Net Distributable Period Profit" of 2024, which amounted to 382,371,528.39 Turkish Liras in the Legal Accounting Records, a first dividend of 27,000,000.00 Turkish Liras, representing 5% of the paid-in capital, was distributed.
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After setting aside a "General Legal Reserve" of 35,537,152.84 Turkish Liras as per TCC Article 519(2)(c), a second dividend of 319,000,000.00 Turkish Liras was distributed.
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Accordingly, a gross dividend payment of 346,000,000.00 Turkish Liras, equivalent to 64.07% of the "Issued Capital," was approved, resulting in a net cash dividend payment of 294,100,000.00 Turkish Liras. The commencement of this dividend distribution is to be no later than December 31, 2025.
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Within the framework of CMB and KGK regulations and in accordance with the TAS and TFRS-compliant consolidated financial statements, the above-mentioned legal and specific provisions were deducted, and undistributed profits amounting to 432,748,100.88 Turkish Liras were transferred to the "Prior Years' Profits and Losses" account. According to the Legal Accounting Records, after deducting the mentioned legal provisions, undistributed profits amounting to 834,375.55 Turkish Liras were also transferred to the "Prior Years' Profits and Losses" account.
These matters shall be submitted for approval at the General Assembly Meeting.
This statement has been translated into English for informational purposes. In the event of any discrepancy between the Turkish and English versions of this disclosure statement, the Turkish version shall prevail.
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DIVIDEND DISTRIBUTION TABLE
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GALATA WIND ENERJİ A.Ş. 01.01.2024/31.12.2024 Period Dividend Payment Table (TL)
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Dividend Payment Rates Table
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Dividend Rate Table Explanations
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